,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #eagf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #c1         
#bjba,mr4 ,?ompson ( ,cali=nia introduc$
 ! foll[+ bill2 :i* 0 ref]r$ to !       
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to adju/ ! applicable p]c5tage ( !
 new m>kets tax cr$it1 ! application (  
su* cr$it to c]ta9 agricultural trades  
or bus9esses1 & = o!r purposes4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,local ,food ,production ,enhancem5t    
,act ( #bjba4  #b4 ,increase 9 cr$it    
p]c5tage ( new m>kets tax cr$it  7a7 ,9 
g5]al ,section #de;,d7a77#b7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7#b7 ,applicable     
p]c5tage ,= purposes ( p>agraph 7#a7--  
7,a7 ,9 g5]al ,9 ! case ( any qualifi$  
equity inve/m5t made aft] ! date ( !    
enactm5t ( ,local ,food ,production     
,enhancem5t ,act ( #bjba1 ! applicable  
p]c5tage is-- 7i7 #f p]c5t ) respect to 
! fir/ #d cr$it all[ance dates1 &  7ii7 

#g p]c5t ) respect to ! rema9d] ( !     
cr$it all[ance dates4  7,b7 ,c]ta9 old] 
inve/m5ts ,9 ! case ( any qualifi$      
equity inve/m5t made on or be=e ! date (
 ! enactm5t ( ! ,local ,food ,production
 ,enhancem5t ,act ( #bjba1 ! applicable 
p]c5tage is-- 7i7 #e p]c5t ) respect to 
! fir/ #c cr$it all[ance dates1 &  7ii7 
#f p]c5t ) respect to ! rema9d] ( !     
cr$it all[ance dates4  4  7b7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to inve/m5ts made aft] ! date
 ( ! enactm5t ( ?is ,act4  #c4 ,c]ta9   
f>m+ op]ations made eligible = inve/m5t 
"u ! new m>kets tax cr$it  7a7 ,9 g5]al 
,section #de;,d7d77#c7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( subp>agraph 7,a71 by /rik+ 
! p]iod at ! end ( subp>agraph 7,b7 &   
ins]t+ 1 &1 & by add+ at ! end ! foll[+ 
new subp>agraph3  7,c7 a qualifi$ f>m+  
bus9ess %all n fail to be treat$ z a    
qualifi$ bus9ess by reason ( p>agraph   
7#e77;,b7 !re(4  4  7b7 ,qualifi$ f>m+  
bus9ess ,section #de;,d7d7 ( su* ,code  

is am5d$ by add+ at ! end ! foll[+ new  
p>agraph3  7#d7 ,qualifi$ f>m+ bus9ess  
,= purposes ( ?is subsection-- 7,a7 ,9  
g5]al ,! t]m qualifi$ f>m+ bus9ess means
 any trade or bus9ess ( f>m+ if-- 7i7   
all ( su* f>m+ is conduct$ 9 a qualifi$ 
area or an area adjac5t to a qualifi$   
area1 &  7ii7 su* trade or bus9ess has 9
 effect a local di/ribution plan1 a     
surplus /ock di/ribution plan1 & a local
 work=ce plan1 ea* ( :i* is c]tifi$ by !
 ,secret>y4  7,b7 ,qualifi$ area  7i7 ,9
 g5]al ,! t]m qualifi$ area means-- 7,i7
 any l[-income community if at lea/ #ejj
 individuals 7or at lea/ #cc p]c5t7 ( ! 
population ( su* community lives m ?an  
#j4e miles 7#aj miles if su* community  
is 9 a rural area7 f a l>ge groc]y /ore1
 &  7,,ii7 any population c5sus tract   
adjac5t to a l[-income community        
describ$ 9 subclause 7,i74  7ii7 ,l>ge  
groc]y /ore ,= purposes ( ?is           
subp>agraph1 ! t]m l>ge groc]y /ore     
means any means any s+le retail groc]y  
/ore location :i* includes all ( ! major

 food dep>tm5ts & has annual sales ( at 
lea/ #b1jjj1jjj4  7,c7 ,local           
di/ribution plan ,! t]m local           
di/ribution plan means1 ) respect any   
trade or bus9ess1 hav+ ! foll[+ 9 effect
 ) respect to su* trade or bus9ess3 7i7 
,a li/ ( groc]y retail]s )9 #e miles ( !
 pr9cipal location ( su* trade or       
bus9ess 7#bj miles if su* pr9cipal      
location is 9 a rural area74  7ii7 ,a   
docum5t$ (f] to di/ribute agricultural  
or horticultural products to at lea/ #hj
 p]c5t ( su* groc]y retail]s4  7iii7 ,a 
docum5t$ agreem5t to provide fre%       
produce ye>-r\nd to groc]y retail]s :o  
agree to su* (f]4  7,d7 ,local work=ce  
plan ,! t]m local work=ce plan means1 ) 
respect to any trade or bus9ess1 hav+ ! 
foll[+ 9 effect ) respect to su* trade  
or bus9ess-- 7i7 a docum5t$ commitm5t to
 hir+ locally includ+-- 7,i7 a li/ (    
local m$ia su* trade or bus9ess w use to
 publicize job op5+s1  7,,ii7 a li/ (   
local job c5t]s1 trade s*ools1 & o!r    
work=ce developm5t organizations1 &     

7,,iii7 a writt5 plan to c>ry out       
agreem5ts ) entities li/$ "u subclause  
7,,ii7 to hire locally :5 feasible1 &   
7ii7 a li/ ( local y\? sci5ce1          
te*nology1 eng9e]+1 & ma? programs      
support$ or op]at$ by ! trade or        
bus9ess4  7,e7 ,surplus /ock di/ribution
 plan ,! t]m surplus /ock di/ribution   
plan means1 ) respect to any trade or   
bus9ess1 hav+ 9 effect a plan =         
di/ribut+ surplus agricultural or       
horticultural products to food banks &  
o!r nonpr(it food provid]s locat$ 9     
qualifi$ areas4  7,f7 ,f>m+ ,! t]m f>m+ 
means rais+ or h>ve/+ any agricultural  
or horticultural commodity1 n includ+ ! 
rais+1 %e>+1 fe$+1 c>+ =1 or managem5t (
 animals4  7,g7 ,rural area ,! t]m rural
 area has ! mean+ giv5 su* t]m by       
section #acic7;a77#b74  4  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all take effect on ! date ( !  
enactm5t ( ?is ,act4